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By means of External Circular No. 100-000004 of October 04, 2023, the Superintendence of Corporations made amendments to Chapter X of Basic Legal Circular 100-000016 of December 24, 2020, as amended (SAGRILAFT), and Chapter XIII of the Basic Legal Circular 100-000011 of August 9, 2021 (PTEE), in order to include Chambers of Commerce and Foreign Non-Profit Entities with permanent business in Colombia as subjects obliged to implement SAGRILAFT and PTEE.
Due to the contingency that occurred in the Storm platform from October 27, 2023 to October 31, 2023, the Superintendence of Companies made modifications to the deadlines for the submission of the 75 Sagrilaft and PTEE report for the December 31, 2022 cutoff date. The new deadlines are until November 15, 2023, according to the last two (2) digits of the NIT.
The new Article 138 of the aforementioned Decree established that the non-compliance with the terms for the occurrence of the Positive Administrative Silence would include not only the elapse of the term for the issuance of the administrative act, but also for the notification of the same.
By means of External Circular 100-000003 of September 11, 2023, the Superintendence of Companies has announced the deadlines for the presentation of Report 75, regarding SAGRILAFT and PTEE.
Through Sentence C-318 of 2023, the Colombian Constitutional Court declared as unconstitutional, due to vagueness, the expression "resolution of corporate disputes" contained in item 5º, literal b) of Article 24 of the General Code of Procedure.
Taxpayers who engaged in transactions with related parties located abroad and free trade zones during the year 2022 are obligated to comply with the transfer pricing regime.
